From December 2009 HM Revenue & Customs will begin issuing a warning to companies with 50 or more employees that fail to notify them via their online service about new and terminated employees.

From 6 January 2010 HMRC will start fining larger companies that continue to notify them in paper form. These penalties range from £100 to £3,000 according to the volume of submissions. These requirements apply not only to British citizens resident in the UK but also to foreign nationals posted to the United Kingdom, foreign nationals returning home from the UK and British citizens posted abroad.